Case Study
Year: 2023 | Month: April | Volume: 10 | Issue: 4 | Pages: 92-100
DOI: https://doi.org/10.52403/ijrr.20230413
Surgical Inpatient Unit Cost Analysis Compared to INA-CBG Rates
Fenny Muljani Priyatna1, Nurdin2, Rachmat Suyanto3
1,2,3Magister of Management Study Program, Faculty of Economics and Business, Universitas Islam bandung, Indonesia
Corresponding Author: Fenny Muljani Priyatna
ABSTRACT
One of the most visited hospitals in West Java Indonesia, is Soreang Hospital. Unfortunately, with the high level of visitation, the hospital is still unable to calculate the unit cost for surgical inpatient services. Based on that evidence, surgical inpatients unit cost analysis compared to INA-CBG’s rates at Soreang hospital was conducted. The purpose of this study was to analyze unit costs using the double distribution method in surgical inpatient services and determine the difference in hospital rates for inpatient surgical services with INA-CBG’s rates. The research method was conducted descriptively and qualitatively using analytic observational study with a cross sectional approach. Data collection techniques used were interviews, observation and documentation where the data used in this study were primary data obtained from interviews with financial sector, education sector, observing and analysing information and secondary data in the form of Soreang Regional Hospital organizational structure, financial data and non-financial data. The method of cost analysis in this study is a double distribution method. The unit analysis in this study was the surgical inpatient service of Soreang Hospital and the sample used in this study was the surgical inpatient medical records at Soreang Hospital. Based on the results of calculation with 2019 data, it was obtained class 1 surgical inpatient unit cost, namely 472,861 IDR, unit cost of inpatient surgery class 2 is 394,051 IDR and the unit cost of class 3 inpatient surgery was at 283,717 IDR. The conclusion shows that the unit cost is lower than the set INA-CBG’s rate.
Keywords: Double Distribution Method, Inpatient Surgery, INA-CBG’s, Unit Cost
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